Electro Nijs: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Electro Nijs
Largest movements
- Cash +€117,975
up €117,975 (+69.7%), from €169,253 to €287,227
mainly Net result for the year (+€74,221) and Receivables within one year (+€67,116)
- Receivables within one year -€67,116
down €67,116 (-47.7%), from €140,642 to €73,525
- Stocks and contracts -€16,000
down €16,000 (-76.2%), from €21,000 to €5,000
of which Contracts in progress: -€16,000
- Reserves +€74,221
up €74,221 (+62.0%), from €119,657 to €193,878
- Tax, wage and social debts -€18,057
down €18,057 (-65.3%), from €27,653 to €9,596
- Trade debts -€15,561
down €15,561 (-73.4%), from €21,194 to €5,633
- Current portion of long-term debt -€5,847
no longer reported in 2025 (was €5,847)
- Gross operating margin +€64,547
up €64,547 (+123%), from €52,520 to €117,067
- Taxes +€16,679
up €16,679 (+131%), from €12,734 to €29,414
- Purchases and services +€6,201
up €6,201 (+2.3%), from €268,065 to €274,267
- Depreciation +€2,983
up €2,983 (+31.3%), from €9,536 to €12,520
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,348 | €384,911 | +€37,563 | +10.8% |
| Fixed assets | 21/28 | €16,394 | €19,158 | +€2,764 | +16.9% |
| Tangible fixed assets | 22/27 | €16,394 | €19,158 | +€2,764 | +16.9% |
| Land and buildings | 22 | €8,784 | €4,584 | -€4,200 | -47.8% |
| Plant, machinery and equipment | 23 | - | €1,097 | +€1,097 | |
| Furniture and vehicles | 24 | €7,610 | €10,402 | +€2,792 | +36.7% |
| Other tangible fixed assets | 26 | - | €3,075 | +€3,075 | |
| Current assets | 29/58 | €330,954 | €365,753 | +€34,799 | +10.5% |
| Stocks and contracts in progress | 3 | €21,000 | €5,000 | -€16,000 | -76.2% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Contracts in progress | 37 | €16,000 | - | -€16,000 | |
| Amounts receivable within one year | 40/41 | €140,642 | €73,525 | -€67,116 | -47.7% |
| Trade receivables | 40 | €140,642 | €73,525 | -€67,116 | -47.7% |
| Cash at bank and in hand | 54/58 | €169,253 | €287,227 | +€117,975 | +69.7% |
| Deferred charges and accrued income | 490/1 | €59 | - | -€59 | |
| Total equity and liabilities | 10/49 | €347,348 | €384,911 | +€37,563 | +10.8% |
| Equity | 10/15 | €137,685 | €211,906 | +€74,221 | +53.9% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Contributions outside capital | 11 | €7,437 | €7,437 | = | 0.0% |
| Other | 1109/19 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €119,657 | €193,878 | +€74,221 | +62.0% |
| Distributable reserves | 133 | €119,657 | €193,878 | +€74,221 | +62.0% |
| Profit (loss) carried forward | 14 | €10,592 | €10,592 | = | 0.0% |
| Amounts payable | 17/49 | €209,663 | €173,005 | -€36,658 | -17.5% |
| Amounts payable within one year | 42/48 | €209,663 | €173,005 | -€36,658 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €5,847 | - | -€5,847 | |
| Trade debts | 44 | €21,194 | €5,633 | -€15,561 | -73.4% |
| Suppliers | 440/4 | €21,194 | €5,633 | -€15,561 | -73.4% |
| Taxes, remuneration and social security | 45 | €27,653 | €9,596 | -€18,057 | -65.3% |
| Taxes | 450/3 | €27,653 | €9,596 | -€18,057 | -65.3% |
| Other amounts payable | 47/48 | €154,969 | €157,776 | +€2,807 | +1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €268,065 | €274,267 | +€6,201 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,536 | €12,520 | +€2,983 | +31.3% |
| Other operating charges | 640/8 | €1,396 | €1,380 | -€16 | -1.2% |
| Gross operating margin | 9900 | €52,520 | €117,067 | +€64,547 | +123% |
| Operating profit (loss) | 9901 | €41,588 | €103,168 | +€61,580 | +148% |
| Financial income | 75/76B | €1,539 | €687 | -€851 | -55.3% |
| Recurring financial income | 75 | €1,539 | €687 | -€851 | -55.3% |
| Financial charges | 65/66B | €431 | €220 | -€211 | -48.9% |
| Recurring financial charges | 65 | €431 | €220 | -€211 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €42,696 | €103,635 | +€60,939 | +143% |
| Income taxes | 67/77 | €12,734 | €29,414 | +€16,679 | +131% |
| Profit (loss) for the period | 9904 | €29,961 | €74,221 | +€44,260 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €29,961 | €74,221 | +€44,260 | +148% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.